RESOLUTION NO. 296
AUTHORIZING CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON 450 CENTRAL AVENUE IN THE CITY OF ALBANY AND CHARGE BACK OF THE AMOUNTS CREDITED IN CONNECTION WITH SAID CANCELLED LIENS
Introduced: 5/13/24
By Audit and Finance Committee:
WHEREAS, The Commissioner of the County Department of Management and Budget as Enforcing Officer (“Enforcing Officer”) of the County of Albany, New York, Tax District (“Tax District”) acting upon the advice of the County Department of Law has pursuant to RPTL § 1138 (subds. 1 and 2) duly issued and filed with the County Clerk a Certificate of Withdrawal of the following parcel of real property from a proceeding brought by the Tax District pursuant to RPTL Article Eleven, Title 3, to foreclose the following delinquent real property tax liens affecting said parcel held by the Tax District on the ground there is a legal impediment to the enforcement of said liens:
|
CITY OF ALBANY |
|
Parcel Location |
Tax Map No. |
Tax Lien Year and Type |
Charge Back Amount |
Legal Impediment |
|
450 Central Avenue, City of Albany |
65.45-1-7 |
2013 Property Tax |
$485.50 |
This parcel is owned by the United States Postal Service, an agency of the government of the United States. Pursuant to RPTL §400 (subd.1) the property is exempt from real property taxation. |
|
450 Central Avenue, City of Albany |
65.45-1-7 |
2014 Property Tax |
$251.35 |
This parcel is owned by the United States Postal Service, an agency of the government of the United States. Pursuant to RPTL §400 (subd.1) the property is exempt from real property taxation. |
|
450 Central Avenue, City of Albany |
65.45-1-7 |
2015 Property Tax |
$22.11 |
This parcel is owned by the United States Postal Service, an agency of the government of the United States. Pursuant to RPTL §400 (subd.1) the property is exempt from real property taxation. |
|
450 Central Avenue, City of Albany |
65.45-1-7 |
2018 Property Tax |
$1,074.83 |
This parcel is owned by the United States Postal Service, an agency of the government of the United States. Pursuant to RPTL §400 (subd.1) the property is exempt from real property taxation. |
, and
WHEREAS, The County Legislature in its capacity as the governing body of the Tax District has upon the advice of the Enforcing Officer determined as required by RPTL § 1138 (subd.6 (a)) that under the circumstances there is no practical method to enforce the collection of said liens against said parcel, and that a supplementary proceeding to enforce their collection would not be effective, now, therefore, be it
RESOLVED, By the Albany County Legislature, that pursuant to RPTL § 1138 (subd.6 (a)) said liens on said parcel are hereby cancelled and the Enforcing Officer is directed to issue and within 10 days thereafter file with the County Clerk a Certificate of Cancellation of said liens, and, be it further
RESOLVED, That the Enforcing Officer is pursuant to RPTL § 1138 (subd. 6(c)) hereby authorized to upon filing said Certificate of Cancellation of said liens with the County Clerk charge back to those municipal corporations within which said parcel is located any and all amounts credited or guaranteed to such corporations by the Tax District in connection with said cancelled liens, and, be it further
RESOLVED, That the Clerk of the Albany County Legislature is hereby directed to file a copy of this Resolution with said Enforcing Officer and to forward certified copies thereof to the other appropriate County Officials.